Jkm Ferrotech Limited v. The Commissioner of GST and Central Excise
Extension of time – Section 151 CPC
Case brief
What is this about?
Madras High Court; C.M.P. No. 9688 of 2026 (with W.A. No. 1253 of 2022); decided 08-06-2026; Coram: Dr. G. Jayachandran J. and Mrs. Justice N. Mala; appellant M/s. JKM Ferrotech Limited (Om Prakash) vs Commissioner of GST and Central Excise Chennai Outer, Joint Commissioner of GST and Central Excise, Superintendent of Central Excise; petition under Section 151 CPC for extension of time to file appeal; compliance with order dated 19.09.2025; deadline 14.11.2025; conditional deposit made 06.11.2025; appeal presented 17.11.2025; delay of 3 days; intervening public holidays; substantial compliance; delay negligible; petition allowed; respondent to entertain appeal and pass orders on merits.
What did the court decide?
Extension of time granted for filing the appeal notwithstanding the three-day delay; respondent directed to entertain the appeal and pass orders on merits.